Application Methodology Of Standardized Activity-Based Costing Method For Hospital Organizations

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43871895" target="_blank" >RIV/70883521:28120/14:43871895 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Application Methodology Of Standardized Activity-Based Costing Method For Hospital Organizations
Original language description
The study presents the application methodology of standardized Activity-Based Costing (ABC) method for hospital organizations. Objective of the methodology is to allow the organization wide application of the ABC method, with development of general principles of the ABC application in selected hospital departments. Objective of the study was do design the methodology of ABC application which will be simplified in comparison with traditional ABC models and standardized in order to allow the similar structure in various hospital departments. Application methodology was verified on three selected hospital departments which are ENT, Dermatology and neonatology department. Designed application methodology allows the calculation of the patient cost within various diagnoses, with higher accuracy than traditional costing methods.
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the International Conference Accounting and Management Information Systems
ISBN
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ISSN
2247-6245
e-ISSN
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Number of pages
13
Pages from-to
226-238
Publisher name
The Bucharest Academy of Economic Studies
Place of publication
Bucharest
Event location
Bucharest
Event date
Jun 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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